| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İKT110B2 | Accounting II | Compulsory | 1 | 2 | 5 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Explaining the concepts of inventory and valuation, performing the inventory and valuation processes of the balance sheet and income statement accounts, explaining the end-of-period accounting transactions through sample applications, and showing with examples how the basic financial statements are arranged. |
| Name of Lecturer(s) |
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| Learning Outcomes |
| 1 | define inventory and valuation method. | | 2 | explain balance sheet and income statement. | | 3 | use best evaluation method for accounts. | | 4 | determine errors with envantory. |
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| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| In this course, the basic concepts of inventory and valuation will be mentioned and the inventory and valuation processes of the balance sheet and income statement accounts will be shown with sample applications. Accounting of period-end transactions and arrangement of financial statements will be handled in line with case studies. |
| Weekly Detailed Course Contents |
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| 1 | Basic concepts and definitions (inventory, evaluation) | | | | 2 | Evaluation scales and its application fields | | | | 3 | The inventory and evaluation of the assets accounts; current assets(liquid assets) | | | | 4 | The inventory and evaluation of the assets accounts; current assets(marketable securities) | | | | 5 | The inventory and evaluation of the assets accounts; current assets(trade receivables) | | | | 6 | The inventory and evaluation of the assets accounts; current assets(trade receivables ? inventories) | | | | 7 | The inventory and evaluation of the assets accounts; current assets (inventories continue) | | | | 8 | Mid-term exam | | | | 9 | The inventory and evaluation of the assets accounts; long term assets(financial fixed assets) | | | | 10 | The inventory and evaluation of the assets accounts; long term assets(tangible, intangible fixed assets; depreciation and amortization applications) | | | | 11 | The inventory and evaluation of the liabilities accounts; short and long term liabilities | | | | 12 | The inventory and evaluation of the liabilities accounts; shareholders equity (components of shareholders equity) | | | | 13 | The inventory and evaluation of the incomes and expenses accounts and examination of contingencies and commitments accounts | | | | 14 | Analysis and evaluation of the balance sheet and income statements, and inflation accounting | | | | 15 | Exercises | | |
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| Recommended or Required Reading |
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| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 30 | 30 |
| Individual Study for Final Examination | 1 | 35 | 35 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 2 | 1 | 1 | 2 | 1 | 3 | 1 | | LO2 | 1 | 2 | 2 | 1 | 2 | 3 | 1 | | LO3 | 1 | 1 | 1 | 2 | 2 | 3 | 1 | | LO4 | 3 | 2 | 2 | 1 | 1 | 4 | 1 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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